AAR: Co-owners of jointly held immovable property not ‘association of persons’

West Bengal AAR holds that co-owners of a jointly held immovable property cannot be treated as an ‘association of persons’ for determining the liability and requirement of registration under GST Act; Notes applicant’s plea that each of the co-owners receives the rental proportionate to his share of immovable property and income tax authority assess them separately on the income so received; Concurs with the ruling given by Kerala AAR in the case of Elambrancheri Khaldoo...